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ab3

AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...

發布日期: 2019-03-25

File Type: pdf | Size: 286 KB

PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...

發布日期: 2019-03-25

File Type: pdf | Size: 212 KB

update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

發布日期: 2019-03-25

File Type: pdf | Size: 661 KB

i2c_ab3

Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...

發布日期: 2016-11-25

File Type: pdf | Size: 707 KB

Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

File Type: pdf | Size: 4 MB

em__2704pie

1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...

File Type: pdf | Size: 982 KB

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

File Type: pdf | Size: 1 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

Dec 12 Module B student notes_WS1

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發布日期: 2012-11-07

File Type: pdf | Size: 972 KB

MPFA_consultation_paper

Consultation Paper on the Draft Code on Disclosure for MPF Investment Funds 2 February 2004 Hong KongTable of Contents Page INTRODUCTION................................................................ ...

發布日期: 2004-03-23

File Type: pdf | Size: 564 KB

MPFA_consultation_paper

發布日期: 2004-03-23

File Type: pdf | Size: 564 KB

rp_goodwill20

Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

File Type: pdf | Size: 1 MB

update120

i Update No. 120 (Issued 25 July 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

發布日期: 2019-03-25

File Type: pdf | Size: 8 MB

ab4

AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...

發布日期: 2019-03-25

File Type: pdf | Size: 846 KB

update084

i Update No. 84 (Issued 10 May 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iv. Discard and replace page i and iv. Revise ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

reasons-sanctions-0829

Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...

發布日期: 2014-10-17

File Type: pdf | Size: 507 KB

i2c-ed-pn610

1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF PRACTICE NOTE 610 GUIDANCE ON THE DETERMINATION OF REALISED PROFI ...

發布日期: 2009-12-01

File Type: pdf | Size: 551 KB

hkas32

HK AS 32 Revised Revised Revised July 2019 July 2019July 2019July 2019July 2019July 2019July 2019July 2019August 2022August 2022August 2022August 2022August 2022 August 2022August 2022August 2022Augus ...

File Type: pdf | Size: 927 KB

311n18

HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...

File Type: pdf | Size: 3 MB

update079

i Update No. 79 (Issued 19 March 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the ...

發布日期: 2019-03-25

File Type: pdf | Size: 6 MB

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...

發布日期: 2018-04-26

File Type: pdf | Size: 12 MB

Module B Corporate Financing_Part 2

Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...

發布日期: 2015-03-20

File Type: pdf | Size: 5 MB

Module C (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

Module D (5th edition)_Part 2

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File Type: pdf | Size: 8 MB

apm_egmcl

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File Type: pdf | Size: 3 MB

hkas36

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

HKAS 36_2023

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...

File Type: pdf | Size: 1 MB

Module 13_LP

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File Type: pdf | Size: 9 MB

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ab3

PAAO

update207

i2c_ab3

Module D (revised index and tables)_2

Module D (revised index and tables)_1

Module D (revised index and tables)

em__2704pie

gMPFLSP

Module D (5th edition)_Part 3

Dec 12 Module B student notes_WS1

MPFA_consultation_paper

MPFA_consultation_paper

rp_goodwill20

update120

ab4

update084

reasons-sanctions-0829

i2c-ed-pn610

hkas32

311n18

update079

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

Module B Corporate Financing_Part 2

Module C (5th edition)_Part 2

Module D (5th edition)_Part 2

apm_egmcl

hkas36

HKAS 36_2023

Module 13_LP